The Concept, Types, and Penalties of Tax Violations: A Study of Afghan Laws Perspective

Sayed Banaras Hashimi () and Mairajuddin Aminzai ()

American Journal of Law and Political Science, 2024, vol. 3, issue 1, 11 - 19

Abstract: Aim: The main purpose of this study was to clarify the concept, types, and penalties of tax violations according to the laws of Afghanistan, and propose necessary solutions to prevent tax violations in Afghanistan. Methods: Descriptive and explanatory methods were used in the research of the relevant content. The topic of the research was guided by the Afghanistan Income Tax Law, the Law on Taxation Affairs Administration, the guidelines and manuals of the Ministry of Finance, and the Penal Code of Afghanistan. Results: The findings of the research show that according to the laws of Afghanistan, some actions are considered tax violations. These are late payment of taxes, the imposition of withholding taxes, failure to submit financial statements on time, failure to protect financial documents, submitting an incorrect identification number, providing false information to employees of financial institutions and obstructing the activities of taxation employees. Conclusion: The financial laws of Afghanistan have provided some penalties to prevent tax violations, and these punishments play an important role in preventing tax contraventions. However, tax violations still occur due to the lack of professional capabilities of tax agency employees and the weakness of the financial system. Recommendations: The Afghan government should make some amendments to the income tax law and the law on taxation affairs administration, taking into account the economic conditions of the society and the state of taxpayers. The Ministry of Finance of Afghanistan and Afghanistan Revenue Department (ARD) should design and implement the training courses and workshops about taxation, accounting and interpersonal skill to improve the professional skills and capacity of the employees of the tax agencies, also to undertake necessary measures for the motivation and awareness of taxpayers.

Keywords: Additional tax; taxes; financial evasion; tax violations; penalties. (search for similar items in EconPapers)
Date: 2024
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://gprjournals.org/journals/index.php/ajlps/article/view/242 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cjk:ajlaps:v:3:y:2024:i:1:p:11-19:id:242

Access Statistics for this article

More articles in American Journal of Law and Political Science from Global Peer Reviewed Journals
Bibliographic data for series maintained by Chief Editor ().